Variations in Receipt of Benefit
Other Variation in Receipt of Benefits
Exemptions of varying amounts are available to qualifying veterans and in some cases when the veteran is deceased, for their unremarried spouses, minor children, or parents. The benefit amounts are as follows. An exemption of $6,000 for the property of veterans who served during a federally recognized war period or who was disabled during active military service in the line of duty. An exemption of $6,000 is also available for the unremarried widow or widower, minor child, or parent of a deceased veteran who would have qualified for this exemption. An exemption of $7,000 for the property of veterans who served during a federally recognized war period during or before World War I. This exemption also extends to the unremarried widow or widower, minor child, or parent of such a qualifying veteran. An exemption of $50,000 for the specially adapted housing units of veterans who served during a federally recognized war period and who are paraplegic, if they received a grant from the United States Government for their adapted housing. This benefit may also be extended to the unremarried widow or widower of such a qualifying veteran. An application must be filed with the local tax assessor before 1 April of the year in which the benefit is requested. From then on, the benefit is extended each year until the assessor is notified of a reason the benefit should be discontinued.
How is Benefit Disbursed
Exemption from assessed value
Eligible Property Type
Characteristics of Eligible Property
Only residential property is eligible for this program.
Description of Eligibility Criteria
To be eligible, a veteran must be a Maine resident and have served during a federally recognized war period. The veteran must be at least 62 years old or be receiving any form of pension or compensation for total, service-connected disability. The veteran must have been discharged, retired, or separated under other than dishonorable conditions. A qualifying parent of a deceased veteran must be at least 62 years old, a qualifying child must be a minor, and a qualifying spouse can not be remarried. In all cases, the qualifying family member must be receiving a pension, or other compensation from the US Government based on the death of the qualifying veteran.
Local Option in Adoption of Program
Local government is unable to exercise an option
Local Option Regarding Program Features
No local option regarding program features
State Funding for Local Tax Loss
State and local government share the local tax loss
Description of State Funding for Tax Loss
A municipality granting exemptions under this program is entitled to reimbursement from the State of 90% of that portion of the property tax revenue lost as a result of the exemptions that exceeds 3% of the total municipal property tax levy unless the municipality is already entitled to the 50% reimbursement rate provided by the Constitution of Maine.
Maine Revenue Services, Flowchart Guide for Veteran Eligibility, (2018) [http://www.maine.gov/revenue/propertytax/sidebar/vetflowchart.pdf Accessed 02/15/2018] View Archived Source